SHRI PANCHPADRA GOUSHALA SAMITI,BALOTRA vs. ITO WARD, BALOTRA, BALOTRA
Facts
The appellant filed an application for registration under Section 12A of the Income Tax Act. This application was dismissed as withdrawn. The appellant then filed an appeal against this dismissal order.
Held
The Tribunal noted that the application for registration was withdrawn by the appellant. The appellant's counsel admitted to submitting a withdrawal application. Therefore, the appeal against the dismissal of the registration application was deemed not maintainable.
Key Issues
Whether an appeal against an order dismissing an application as withdrawn is maintainable.
Sections Cited
Section 12A of the Income Tax Act
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, .
Before: Dr. MITHA LAL MEENA & SIRI Narinder KUMAR
PER Dr. MITHA LAL MEENA, ACCOUNTANT MEMBER Appellant Samiti was before I earned CIT(F) in its application submitted for its registration under sub clause (iii) of clause (ac) of sub section (1) of Section 12A of the Act and submitted in Form 10AB. Said application came to be dismissed as having been withdrawn, as is available from the order dated 20.02.2024, passed by I earned CIT(F), Feeling aggrieved by said order, applicant is before this Appellate Tribunal.
Arguments heard. File perused.
At the very outset, Ld. AR for the appellant commenced by submitting that the impugned order an ex-parte. We raised query as to the maintainability of this appeal, as in the impugned order it find mentioned that it was on the application filed by the applicant that the application seeking registration u/s 12AB of the Act, was withdrawn.
The impugned order does not reveal that the applicant was proceeded against ex-parte. In para 2 of the impugned order, Learned CIT(E) mentioned about submission of an application by the applicant on e-filing portal on 15.02.2024 i.e. for withdrawal of the application u/s 12AB, on the ground that the assessee- applicant Samiti was not registered under RPT Act, 1959. Consequently, Learned CIT(F) dismissed the application seeking registration, as having been withdrawn.
Faced with the contents of para 2 of the impugned order, Ld. AR for the appellant has admitted that on behalf of the applicant, application for withdrawal of the application u/s 12AB was submitted. However, Ld. AR has added that said application was submitted when the staff of the office of Learned CIT(E) generally proclaimed that none of the application for registration was going to be allowed, without its registration under RPT Act. It may be mentioned here that no such averment has been made in the grounds of appeal filed by the applicant-appellant.
Since the application u/s 12AB was got dismissed as having been withdrawn, present appeal is not maintainable. Consequently, the same is hereby dismissed. Order to be pronounced under Rule 34(4) of the Income Tax (Appellate Tribunal) Rules, 1963 by placing the details on the notice board. - ((Narinder Kumar) Judicial Member Date: 29/09/2025 *Santosh Copy of the order forwarded to: (1) The Appellant: (2) The Respondent: (3) The CIT(Appeals) (4) The CIT concerned (5) The Sr. DR. I.T.A.T - (Dr. Mahi Lal Meena) Accountant Member By Order Asstt.
